https://www.taxtmi.com/caselaws?id=122568 The Appellate Tribunal CESTAT, CHENNAI dismissed the appeals by M/s. London Rubber Co. (India) Limited and M/s. TTK - LIG Ltd. regarding the rejection of their refund claims for Cess paid on imported natural rubber. The Tribunal found that the refund claims were time-barred as there was no evidence of payment of Cess under protest, a crucial requirement. Despite no representation for the appellants and lack of adjournment requests, the Tribunal upheld the rejection of claims, emphasizing the importance of protesting payments. The appeals were dismissed due to the absence of proof of payments under protest, concluding the matter. en-us Tue, 17 Apr 2007 00:00:00 +0530 Tue, 14 Aug 2012 16:36:17 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=122568 The Appellate Tribunal CESTAT, CHENNAI dismissed the appeals by M/s. London Rubber Co. (India) Limited and M/s. TTK - LIG Ltd. regarding the rejection of their refund claims for Cess paid on imported natural rubber. The Tribunal found that the refund claims were time-barred as there was no evidence of payment of Cess under protest, a crucial requirement. Despite no representation for the appellants and lack of adjournment requests, the Tribunal upheld the rejection of claims, emphasizing the importance of protesting payments. The appeals were dismissed due to the absence of proof of payments under protest, concluding the matter. Case-Laws Customs Tue, 17 Apr 2007 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=122568